August 20, 1992

TO WHOM IT MAY CONCERN:

It is with confidence that I recommend Milt Habeck and his new consulting company, Unbeaten Path International. I worked with Milt several years while I was General Manager of S. C. Johnson & Son de Venezuela and he was S. C. Johnson's Americas Region Controller and IS Director. My recommendation rests upon these contributions:

Financial Consulting/Management: Venezuelan Johnson benefited from Milt's assistance with the selection and development of a very talented and motivated Director of Finance. Milt's advice on restructuring our financial organization was well received. His insights contributed to optimization of our internal controls and financial procedures. He improved the quality of financial measurements by leading the implementation of constant currency accounting. Milt effectively supported the subsidiary on major financial issues with senior parent company officers.

Integrated Systems Implementation: Milt initiated and supported the regional implementation of real-time, integrated BPCS software. In the nation of Venezuela, we were the first company to get all modules of this software operational. This new system improved the quality and timeliness of information while enhancing productivity and management control.

Operational & Planning effectiveness: Our inventory turns and customer service performance improved as the result of an extensive MRP II training program which was initiated and supported by Milt. The training also yielded benefits in areas like manufacturing planning, interdisciplinary teamwork, and information accuracy.

Sincerely,

Daniel J. O'Neill

Vice President - Group Business Manager
Consumer Products, North America